DEFENSE LOGISTICS AGENCY

HEADQUARTERS

8725 JOHN J. KINGMAN ROAD

FORT BELVOIR, VIRGINIA 22060-6221

July 1, 2015

MEMORANDUM FOR FINANCE AND SUPPLY PROCESSS REVIEW COMMITTEES 

(PRCs) 

SUBJECT: Approved Addendum to Approved Defense Logistics Management Standards 

(DLMS) Change (ADC) 1043 (Staffed as PDC 1043D), SLOA Data Element SubAllocation Holder Identifier Subsuming Limit/Subhead Data Element

(Finance/Supply)

The attached addendum change to DLM 4000.25, Defense Logistics Management 

System, is approved for staggered implementation.

Addressees may direct questions to Mr. Robert Hammond, Chair, Finance PRC, email 

financehq@dla.mil 703-767-2117; Ms. Ellen Hilert, Co-Chair, Supply PRC, email: 

ellen.hilert@dla.mil; or Ms. Heidi Daverede, DOD MILSTRIP Alternate, 703-767-5111; DSN 

427-5111, e-mail: heidi.daverede@dla.mil. Others must contact their Component/Agency 

designated representative shown at www.dla.mil/j-6/dlmso/CertAccess/SvcPointsPOC/allpoc.asp

(DOD Common Access Card restricted).

 

DONALD C. PIPP

Director

Defense Logistics Management 

Standards Office

Attachment

As stated 

cc: 

ODASD (SCI)

ODASD DPAP (PDI)

OUSD(C)

ODCMO
Attachment to ADC 1043D

Page 1

Attachment to ADC 1043D, 

SLOA DATA ELEMENT SUB-ALLOCATION HOLDER IDENTIFIER SUBSUMING 

LIMIT/SUBHEAD DATA ELEMENT 

1. ORIGINATING SERVICE/AGENCY AND POC INFORMATION: 

a. Technical POC Per Reference 3.a.:

(1) Office of the Under Secretary of Defense (Comptroller) (OUSD(C))

(2) Office of the Deputy Chief Management Officer (ODCMO)

b. Functional POC: Defense Logistics Management Standards Office

(1) Finance: Robert Hammond, Chair, Finance PRC, email finance@hq.dla.mil

(2) Supply: Ellen Hilert, Co-Chair, Supply PRC, email: ellen.hilert@dla.mil

2. FUNCTIONAL AREAS: Joint Finance and Supply

3. REFERENCES:

a. Joint Deputy Chief Management Officer and Under Secretary of Defense 

(Comptroller) Chief Financial Officer memorandum of September 14, 2012, subject 

“Department of Defense Standard Line of Accounting/Accounting Classification”

b. Approved DLMS Change (ADC) 1043, Revisions for Department of Defense (DOD) 

Standard Line of Accounting (SLOA)/Accounting Classification (Finance/Supply), dated 

September 18, 2013

c. ADC 1043B, Revised Procedures for Department of Defense (DOD) Standard Line of 

Accounting (SLOA)/Accounting Classification to Modify Business Rules for Beginning Period 

of Availability Fiscal Year Date, dated October 01, 2014

d. DLM 4000.25, Defense Logistics Management System, Volume 4, Military Standard 

Billing System - Finance, www.dla.mil/j-6/dlmso/elibrary/manuals/dlm/dlm_pubs.asp

e. Finance PRC Meeting, March 4, 2015, minutes available at 

www2.dla.mil/j-6/dlmso/Archives/archives_fin.asp

4. REQUESTED CHANGE(S):

a. Brief Overview: This change subsumes the Limit/Subhead data element into the SubAllocation Holder Identifier data element included in the Standard Financial Information 

Structure (SFIS) Fund Code to Fund Account Conversion Table and changing the data element 

name from Limit/Subhead to the abbreviated Sub-Allocation in the Web Fund Code application 

data entry screens and reports. The Web Fund Code Master File Layout will retain the 

Limit/Subhead data element, which will continue to be provided in system-to-system data 
Attachment to ADC 1043D

Page 2

exchange from the DLA Transaction Services authoritative database, but the definition will 

indicate that Limit/Subhead has been subsumed by Sub-Allocation Holder Identifier. It also 

changes the Sub-Allocation Holder Identifier on the DLA default appropriation value in 

MILSBILLS Appendix 2.2 from “5999” to “5CBX”.

b. Background:

(1) Reference 3.a. established the SLOA for DOD and included Sub-Allocation 

(formerly limit/subhead) as a data element. When consolidating the SLOA elements into SFIS 

as part of the DOD Business Enterprise Architecture (BEA) version 10.0, the element was 

defined as Sub-Allocation Holder Identifier.

(2) SLOA was implemented in the DLMS by ADC 1043 (Reference 3.b.) and 

subsequent DLMS Changes. As one of the SLOA elements, Sub-Allocation Holder Identifier

was included as a new DLMS element, following its DOD BEA 10.0 definition as a 4 character, 

alphanumeric identifier of an organization to which funds have been sub-allocated. ADC 1043 

also established the requirement for modifying the fund code table to add select SLOA data 

elements to the existing concatenated line of accounting on the SFIS Fund Code to Fund 

Account Conversion Table. Limit/Subhead is part of the concatenated appropriation data 

element and was retained on the new SFIS Fund Code to Fund Account Conversion Table as a 

separate data field, but Sub-Allocation Holder Identifier was not added to the table.

(3) At the time of ADC 1043 staffing, it was not clear if the two data elements 

were indeed synonymous and if the number of potential Sub-Allocation Holder Identifier

combinations might cause the number of two character fund codes per Service/Agency to exceed 

the upper limit of 1296. Accordingly, the two data elements were not merged at that time and a 

staffing note was included in ADC 1043 noting the need to retain Limit/Subhead until there was 

greater clarity regarding the alignment of Sub-Allocation Holder Identifier to Limit/Subhead 

values. Sub-Allocation Holder Identifier was added to the relevant DLMS implementation 

conventions. Legacy Limit/Subhead was not included in the implementation conventions. The 

concatenated appropriation data element was retained in the summary bill.

(4) The Web Fund Code application that Component Fund Code Monitors use to 

manage their Components’ fund codes incorporated BEA 10.0 business rules for SLOA data 

elements identified in Reference 3.b. Limit/Subhead was added to the Web Fund Code 

application to form the concatenated appropriation data element. Web Fund Code business rules 

are reflected in the Web Fund Code Master File Layout, as presented in Reference 3.c.

(5) During the Finance PRC meeting on March 4, 2015 (Reference 3.e.) the 

Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) representative confirmed 

that Sub-Allocation Holder Identifier is synonymous with Limit/Subhead and that those values 

may be subsumed into the Sub Allocation data element. Since Sub-Allocation Holder 

Identification is synonymous with Limit/Subhead, the upper limit of fund code combinations for 

a Service/Agency on the SFIS Fund Code to Fund Account Conversion Table will not be 

exceeded under the current business practice, alleviating that concern.
Attachment to ADC 1043D

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(6) During the same FPRC meeting (see Reference 3.e.), DLA asked that the 

Sub-Allocation Holder Identifier value of their default appropriation prescribed in MILSBILLS 

Appendix 2.2 be changed from 5999 to 5CBX. This default value is used when a fund code used 

in the billing and adjustment process is not found on the SFIS Fund Code to Fund Account 

Conversion Table for the Component.

c. Procedures, Transactions, Data Elements, Processing Details in Use Today: 

(1) The layout of the SFIS Fund Code to Fund Account Conversion Table

identifies Limit/Subhead as an element. And, the Web Fund Code application entry screens label 

the field as Appropriation Limit/Subhead. The Limit/Subhead values are included in a monthly 

report format available from DLA Transaction Services and published in MILSBILLS Appendix 

1.1., a delimited download file available from eDAASINQ, and in a system-to-system feed of the 

SFIS Fund Code to Fund Account Conversion Table data that is available to Components by 

various methods. DLA Enterprise Business System is currently receiving a data feed.

(2) In Reference 3.d., Appendix 2.2 identifies the default appropriation for DLA 

as 97X4930.5999.

d. Approved Change in Detail:

(1) Transaction Services:

(a) Change the Web Fund Code Application to rename the 

Appropriation Limit/Subhead as the abbreviated term Sub-Allocation on data entry screens. 

Use Sub-Allocation Holder Identifier values to generate the concatenated appropriation data 

element.

(b) Change fund code download to rename Limit/Subhead as the 

abbreviated term Sub-Allocation.

(c) Modify the SFIS Fund Code to Fund Account Conversion Table

report to display the abbreviated term Sub-Allocation vice Limit/Subhead. Where 

abbreviated on column headings, present as SUB ALLO.

(d) Document in the system-to-system exchange that the 

Limit/Subhead is now the Sub-Allocation Holder Identifier. The database structure detailed 

in the Master File Layout will retain existing element name of Appropriation_Limit_Subhead

and note that it is now the abbreviated term Sub-Allocation for presentation to users.

(2) DLA (or DFAS if sponsorship is transferred to DFAS) update DD Form 

1400, Statement of Interfund Transactions, to rename the “SUB OR LIMIT” column to identify 

it as being for Sub-Allocation Holder Identifier data.

(3) DLMSO update DLM 4000.25 DLMS, Volume 4 to replace all references of 

Limit/Subhead with Sub-Allocation Holder Identifier as described in the following section, 4.e.
Attachment to ADC 1043D

Page 4

e. Revisions to DLM 4000.25 (Defense Logistics Management System), Volume 4 

(Military Standard Billing System - Finance):

(1) In Chapter 5, replace references to Limit and/or Subhead with Sub-Allocation

Holder Identifier.

Preceding text not shown...

Table C5.T2. Buyer CAO

INDEX TREASURY 

SYMBOL

SUBALLOCATION

HOLDER 

IDENTIFIER

LIMIT or 

SUBHEAD

BUYER 

CAO

17 All All DFAS-CL

21 All All DFAS-IN

57 All All DFAS-CO

97 NOT 4930 All DFAS-IN

97 4930 All DFAS-IN

Intervening text not shown...

“C5.6.3. Report Form. The “Statement of Interfund Transactions” must be prepared 

monthly and contain totals for each appropriation/limit Sub-Allocation Holder Identifier 

charged and reimbursed, the reporting period, and identify the reporting office. GSA shall 

submit an equivalent “Statement of Interfund Transactions.””

Intervening text not shown...

C5.6.6. Other Reporting Requirements

C5.6.6.1 Extract of the Statement of Interfund Transactions

C5.6.6.1.1. Each Military Department (and GSA for its equivalent report) must 

furnish an “extract” of the “Statement of Interfund Transactions” to the DoD Components and 

other participating Agencies for which it collects or disburses showing the transactions for that 

Component or Agency. The DoD Components may be identified by their unique suffix/limit 

codesSub-Allocation Holder Identifier on department 97 appropriations.

C5.6.6.1.2. Extracts of the “Statement of Interfund Transactions” (and GSA 

equivalent) that are forwarded to DoD CAOs shall be supported by summary billing records 

(DLMS 810L/Document Identifier Code (DIC) FS). The summary billing records shall be 
Attachment to ADC 1043D

Page 5

forwarded electronically to the CAO responsible for clearance. The CAO responsible for 

clearance is determined by the departmental index of the disbursed appropriation and, in the case 

of department “97" appropriations, by the DoD Component identification contained in the 

appropriation’s suffix/limit codeSub-Allocation Holder Identifier. Table C5.T3 identifies the 

CAO responsible for clearing interfund bills:

Table C5.T3. Department of Defense Central Accounts Offices

CLEARANCE CAO COMMRI INDEX COMPONENT1

DFAS-Indianapolis RUQADVU 97 Other than USAF, USN, USMC,

and SDDC limitSub-Allocation

Holder Identifier FD30

21 All

DFAS-Columbus RUVEGAA 97 USAF

57 All

DFAS-Cleveland RUEBJNW 97 USN and USMC

17 All

_______________________________________________

1 For purposes of this procedure, the Component identification for 97X4930 is in the 1st position 

of the suffix/limit codeSub-Allocation Holder Identifier and is A (USA), N (USN), F (USAF), 

M (USMC), and 5 (Defense Agencies). For other than 97X4930, the identification is in the 1st 

two positions and is 01 (USA), 02 (USAF), 04 (USN), and 05 (USMC).

Remaining text not shown...

(2) In Appendix 1.1., Replace references to the Appropriation Limit Subhead 

with the abbreviated Sub-Allocation.

(a) The list of abbreviations at the top of the report.

 ***** ABBREVIATIONS *****

DPT REG CDE - DEPARTMENT REGULAR CODE

FYR - FISCAL YEAR

MAIN ACCT CODE - MAIN ACCOUNT CODE

APP LIM SUB - APPROPRIATION LIMIT SUBHEAD

SUB ALLO - SUB-ALLOCATION (FORMERLY “APPROPRIATION LIMIT SUBHEAD”)

DPT TRN CDE - DEPARTMENT TRANSFER CODE

SUB ACT CDE - SUB ACCOUNT CODE

TRY SUB CLS - TREASURY SUB CLASS

LEG - LEGACY MULTI YR FUND IND

ATC - AVAIL TYPE CODE

(b) The column headers for each grouping of fund codes.

APP SUB

LIM to ALLO

SUB
Attachment to ADC 1043D

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(3) In Appendix 2.2., replace “limits” with “Sub-Allocation Holder Identifiers” in 

the second bullet of paragraph AP2.1. and update the Sub-Allocation Holder Identifier of DLA’s 

default appropriation in the third bullet:

“AP2.1. Fund codes are two position alpha/numeric codes used in conjunction with Service or 

Agency Code of the billed office to designate the billing method (interfund or noninterfund). 

When interfund billing is indicated, the fund code also indicates the fund account to be charged 

(disbursed) or credited (refunded).

• The fund code to disbursement fund account conversion tables are published online in Part I 

of the Fund Code Table at: 

https://www2.transactionservices.dla.mil/logreports/daasc_reports.asp

• Only valid appropriations and limitsSub-Allocation Holder Identifiers may be associated 

with fund codes. The undistributed intergovernmental payments account, F3885 may not be 

associated with fund codes or used on interfund bills.

• When a fund code used in the billing and adjustment process is not found on the fund code to 

disbursement fund account conversion table the appropriation charged shall be assigned as 

follows:

Organization (Billed Service Code) Interfund Default Appropriation

Contractor (C, E, L, Q, U) Not applicable, noninterfund

Non-DoD (G, Z, HX, Numeric) Not applicable, noninterfund

Army (A, W) 21*2020

Air Force (D, F) 57*3400

Navy (N, P, R, V) 17*1804

Marine Corps (K, M) 17*1106

Defense Logistics Agency (S, T) 97X4930.59995CBX

Other Defense Agency (H) Not applicable, noninterfund.”

(4) In Appendix 4, update the following rows of AP4.1. Layout for SFIS Fund 

Code to Fund Account Conversion Table to note Appropriation_Limit_Subhead is the field for

Sub-Allocation Holder Identifier values:

Field Name Type Use Definition Business Rule

Appropriation_ 

Limit_ Subhead

varchar2(4) O Sub-Allocation Holder Identifier

Limit/Subhead. Legacy iIdentifier of an 

organization to which funds have been suballocated. (Per PDC 1043D Appropriation 

Limit/Subhead has been subsumed into the 

SLOA element Sub-Allocation Holder 

Identifier and will be represented as SubAllocation to users.)

• May be blank. 

f. Alternatives: None.
Attachment to ADC 1043D

Page 7

5. REASON FOR CHANGE: This change updates the Web Fund Code Application and 

output to reflect the OUSD(C) confirmation that Limit/Subhead is subsumed into Sub-Allocation

Holder Identifier and changes the DLA default line of accounting in MILSBILLS.

6. ADVANTAGES AND DISADVANTAGES:

a. Advantages: Updates fund code table management and reports to reflect the going 

forward SLOA element. Revises the DLA default line of accounting in MILSBILLS to conform 

with current business practice. Allows Components and DFAS to obtain the SLOA SubAllocation Holder Identifier data element referentially from the Fund Code to Fund Account 

Conversion Table.

b. Disadvantages: None.

7. ESTIMATED TIME LINE/IMPLEMENTATION TARGET: Transaction Services will 

implement this change by August 17, 2015.

8. ESTIMATED SAVINGS/COST AVOIDANCE ASSOCIATED WITH 

IMPLEMENTATION OF THIS CHANGE: None identified.

9. IMPACT:

a. DLMS Data Elements: Update Sub Allocation Holder Identifier to reference 

Limit/Subhead as a legacy term.

b. DLA Transaction Services: Make changes described in 4.d. above.

c. Non-DLM 4000.25 Series Publications: 

(1) DFAS may evaluate updating DFAS Manual 7097.01 to similarly replace 

Limit with the SFIS/SLOA term Sub-Allocation Holder Identifier.

(2) DLMSO is working to coordinate an update to DD Form 1400, Statement of 

Interfund Transactions, to update the column heading for SUB OR LIMIT to Sub-Allocation 

Holder Identifier or appropriate abbreviation. DLA is determining if sponsorship of DD Form 

1400 has, or should be, transferred to DFAS.

10. PDC 1043D Response Table:

Component Response Resolution

1. USA Concur Noted

2. USMC Concur Noted.

3. DLA Concur Noted